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|GASB Pension Revamp Introduces Major Improvements
The GASB recently approved two pronouncements that change how state and local governments report and account for the pension benefits provided to their employees. These new Statements bring about improvements in the usefulness of pension information for making decisions and assessing accountability. This article provides an overview of the new statements and the implications for users.
The newly updated and revised editions of What You Should Know about Your School District’s Finances, What You Should Know about Your Local Government’s Finances, and An Analyst’s Guide to Government Financial Statements are now available for purchase—visit the GASB Store to order.
|Financial Guarantees: What They Are and What the GASB Is Doing with Them
Financial Guarantees in the government environment principally involve commitments by governments to ensure that payments take place on debt issued by other entities. This article examines what financial guarantees are, why they are important to governments and users, and what the GASB is doing related to them.
|How Financial Report Users Have Their Say in Standards Setting
The GASB has endeavored to make it easier for users, and constituents in general, to stay up to speed on standards-setting issues and to make your point of view heard. This article highlights just how easy it is to have your say in the standards-setting process.
|Let your voice be heard...
Submit a comment on the Exposure Draft, Accounting and Financial Reporting for Nonexchange Financial Guarantee Transactions
(Comment Deadline: September 28, 2012)
|Let the GASB know who you are:
Fill out the GASB visitors register and we will keep you up to date about what we are doing.